What Did Dinosaurs Eat

Harvey Mudd College Acceptance Rate, SAT/ACT Scores

Harvey Mudd is a private undergraduate science and engineering college with an acceptance rate of 14%. Unlike most of the  top engineering schools  in the country, Harvey Mudd College is focused entirely on undergraduate education, and the college frequently ranks #1 or #2 among  top undergraduate engineering colleges. The curriculum has a strong foundation in the liberal arts and social sciences, and academics are supported by an 8-to-1 student/faculty ratio. Harvey Mudd graduates have some of the highest average salaries of any college in the country. Located in Claremont, California, Harvey Mudd is a member of the  Claremont Colleges  with  Scripps College,  Pitzer College,  Claremont McKenna College, and  Pomona College. Students at any of these five highly selective colleges can easily cross-register for courses on the other campuses, and the schools share many resources. On the athletic front, the Harvey Mudd, Claremont McKenna, and Pitzer teams play as one; they fall within the NCAA Division III, in the Southern California Intercollegiate Athletic Conference. Considering applying to this highly selective college? Here are the Harvey Mudd admissions statistics you should know. Acceptance Rate During the 2017-18 admissions cycle, Harvey Mudd had an acceptance rate of 14%. This means that for every 100 students who applied, 14 students were admitted, making Harvey Mudds admissions process highly competitive. Admissions Statistics (2017-18) Number of Applicants 4,101 Percent Admitted 14% Percent Admitted Who Enrolled (Yield) 39% SAT Scores and Requirements Harvey Mudd requires that all applicants submit either SAT or ACT scores. During the 2017-18 admissions cycle, 67% of admitted students submitted SAT scores. SAT Range (Admitted Students) Section 25th Percentile 75th Percentile ERW 720 760 Math 770 800 ERW=Evidence-Based Reading and Writing This admissions data tells us that most of Harvey Mudds admitted students fall within the top 7% nationally on the SAT. For the evidence-based reading and writing section, 50% of students admitted to Harvey Mudd scored between 720 and 760, while 25% scored below 720 and 25% scored above 760. On the math section, 50% of admitted students scored between 770 and 800, while 25% scored below 770 and 25% scored a perfect 800. Applicants with a composite SAT score of 1560 or higher will have particularly competitive chances at Harvey Mudd. Requirements Harvey Mudd does not require the SAT writing section. Note that Harvey Mudd participates in the scorechoice program, which means that the admissions office will consider your highest score from each individual section across all SAT test dates. Harvey Mudd requires that all applicants submit the SAT Math 2 test and one additional SAT Subject test. ACT Score and Requirements Harvey Mudd College requires that all applicants submit either SAT or ACT scores. During the 2017-18 admissions cycle, 50% of admitted students submitted ACT scores. ACT Range (Admitted Students) Section 25th Percentile 75th Percentile English 34 36 Math 34 35 Composite 34 35 This admissions data tells us that most of Harvey Mudds admitted students fall within the top 1% nationally on the ACT. The middle 50% of students admitted to Harvey Mudd received a composite ACT score between 34 and 35, while 25% scored above 35 and 25% scored below 34. Requirements Harvey Mudd does not require the ACT writing section. Unlike many schools, Harvey Mudd superscores ACT results; your highest subscores from multiple ACT sittings will be considered. Regardless of whether you submit the ACT or SAT, Harvey Mudd requires that all applicants submit the SAT Math 2 test and one additional SAT Subject test. GPA Harvey Mudd College does not report data about admitted students high school GPAs. Self-Reported GPA/SAT/ACT Graph Harvey Mudd College Applicants Self-Reported GPA/SAT/ACT Graph. Data courtesy of Cappex. The admissions data in the graph is self-reported by applicants to Harvey Mudd College. GPAs are unweighted. Find out how you compare to accepted students, see the real-time graph, and calculate your chances of getting in  with a free Cappex account. Admissions Chances Harvey Mudd College has a highly competitive admissions pool with a low acceptance rate and high average SAT/ACT scores. However, Harvey Mudd has a  holistic admissions  process involving other factors beyond your grades and test scores. A strong  application essay, supplemental essay,  and glowing  letters of recommendation  can strengthen your application, as can participation in meaningful  extracurricular activities  and a  rigorous course schedule. Students with particularly compelling stories or achievements can still receive serious consideration even if their test scores are outside Harvey Mudds average range. While not required, Harvey Mudd strongly recommends that applicants schedule an optional interview. In the graph above, the blue and green dots represent accepted students. You can see that nearly all successful applicants had A averages, combined SAT scores of 1400 or higher, and ACT composite scores of 30 or higher. The higher your grades and test scores, the better your chance of getting an acceptance. If You Like Harvey Mudd College, You May Also Like These Schools Cornell UniversityCal PolyPrinceton UniversityJohns Hopkins UniversityRice UniversityNorthwestern UniversityYale UniversityCarnegie Mellon UniversityUniversity of California - BerkeleyUniversity of PennsylvaniaMassachusetts Institute of Technology All admissions data has been sourced from the National Center for Education Statistics and Harvey Mudd College Undergraduate Admissions Office.

Modern Chinese Men s Lifestyle Magazines - 3537 Words

Evaluate the image of the ideal man constructed in contemporary Chinese men’s lifestyle magazines. Introduction The development of Chinese men’s lifestyle magazines was held by back by the government’s strict control until the 1990s (Siyu, 2012). Such magazines are consequently a relatively recent topic of discussion and, as an emerging form of popular culture, they have also begun to exert an increasingly significant influence on what it means to be a man in today’s China (Song and Lee, 2010). This essay will compare the traditional ideal image of the Chinese man, through conventional values such as wen and wu, to identify the ideal man constructed in modern Chinese lifestyle magazines today. If the genders were previously separated from one another through these dichotomies, how does the modern ideal man compare? The ideal man in the Communist era was of an androgynous nature, and thus began a more blurred definition of the constructed gender images. This essay analyses the ‘blurring’ through the idea of ‘metrosexuality’ and uses currently circulated magazines as the foundations of its discussion. Following this, increasing globalisation in the world has produced certain new features of the â€Å"ideal† image (Ji, 2010), which has led to further and more sophisticated gender images in China. This is visible through the analogy of the imported ‘new man’ and ‘new lad’ from the West, specifically from the UK. This will be covered in detail in what follows. The concept ofShow MoreRelatedCoach Concept Of Coach Company1599 Words   |  7 Pagesinternational markets. Coach Incorporated markets a lifestyle to a loyal customer base. At the same time they provide consumers with fresh, compelling, and innovative products that are extremely well made at an attractive price. (Coach Incorporated, 2015) We note that in their responses to customer demands for both fashion and function, Coach Incorporated offers various styles and product categories. Coach Incorporated presents a sophisticated, modern, and inviting image for their products and thisRead MoreWhat Is the Difference Between Sex and Gender?1974 Words   |  8 Pagesmore recently in modern society gender theorists have argued that gender has ‘merged’. In popular culture, influential figures such as David Beckham and Michael Jackson have often displayed feminine behavior in the way they behave and dress. Metrosexual is the neologism given to a male individual who has a concern for his appearance and lifestyle. Metrosexuality is a concept that explains the modern shift regarding gender sufficiently. Metrosexuality is allowing modern males and womenRead MoreFrankenstein Science Fact Or Science Fiction?1735 Words   |  7 Pageslifeless thing that lay at my feet â€Å" (Shelley 47). He uses dead body parts to make his monster. Victor used a macabre way of organ transplant that involved grave robbing and sowing these rotting corpse parts together to form a â€Å"living† being. 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The Structure Of Financial And Business Organizations

The structure of financial and business organizations have evolved over time, and the subject of remuneration of CEO’s has become a debate across society particularly during the global financial crisis. With the current economic situation, the debate over CEO pay has further intensified with more people questioning whether CEO salaries commensurate with their overall contribution to the value and overall success of the organization. A chief executive officer is a person within an organization’s senior management group who is employed at a corporate level (Perkins). It cannot be denied that CEOs have a great amount of influence over their company and are responsible for defining and executing a company’s strategy. Through their actions CEOs†¦show more content†¦Looking at the pay within hospitals highlights many of the issues surrounding the pay of CEOs. The question of whether CEOs are paid too much for their contribution to a company is difficult to ans wer. In some cases, CEOs are overpaid for their contribution; however, we also see the opposite, where CEOs are underpaid. For example, the CEO of a public organization, such as a hospital, is essentially running a company where people’s lives are at stake. The CEO of a hospital is the operator of an organization that must always be running effectively and efficiently. However, the great amount of responsibility held by the executive director of a public hospital is not reflected in their remuneration. Furthermore, studies reveal that there is no correlation between the pay of hospital CEOs and the quality of the hospital. A study undertaken by the Harvard school of public health in 2013 suggests that the pay of CEO’s of hospitals does not truly reflect how good they are (gunderman, 2013). The study was published in the Journal of the American Medical Association: Internal medicine, and revealed that there is no link between CEO pay and multiple quality indicators such as motility rates and readmissions rates (gunderman, 2013). Thus, the study shines light on the idea that CEO pay does not necessarily reflect the quality of the CEO, nor the company they work for.

A Closer Look on Sir Gawain Free Essays

For Literature lovers, Sir Gawain is best known as the nephew of King Arthur. He is the son of King Arthur’s sister Morgaus and King Lot. He is a Knight of the Round Table. We will write a custom essay sample on A Closer Look on Sir Gawain or any similar topic only for you Order Now His brothers are Agravain, Gaheris, Gareth and Mordred. He is loyal to his king and to his family. He is a magnificent warrior but has a temper. He is also a ladies’ man. There are some works where his strength depends on the sun. Some stories claim that he is really strong during the afternoon when the sun shines at its best and is weak at night because the sun sets. There are two sides of Sir Gawain when it comes to his duties as a knight and as a family man. He balances both roles well. For example, he is loyal to King Arthur and obeys his commands. However, when Guinevere was slated to be burned at the stake and Sir Gawain was asked by King Arthur to stand post, the Knight nobly said no to the command. His respect for women outweighed his loyalty to his liege. There was also a time when his loyalty to his friend Lancelot was outweighed by his loyalty to his family. This was when his brothers (except for Mordred) were killed during the battle between Lancelot and King Arthur. But when Mordred overturned the kingdom of Camelot and Sir Gawain was breathing his last, he sought forgiveness from Lancelot and asked him to defeat Mordred in his stead. Sir Gawain is popular in a number of literary works all over Europe. He is often seen as the model of chivalry. Most protagonists are compared and contrasted to him. A lot of French romances portray Gawain in different ways. Sometimes he is the hero. There are other times, he is the loyal wingman of the hero. He is also popularly known as the knight who searched for the Grail. Here, he is seen at his best light. His intentions are pure. It is reminiscent to him stopping his brothers Agravain and Mordred in plotting the downfall of Lancelot and Guinevere by revealing their love affair. During the Post-Vulgate Cycle, Gawain was portrayed as a murderer. He was no longer the hero but the villain. This generic evil canceled out his records as the noble knight when literature about him is discussed. Therefore, to the eyes of Literature lovers, Gawain is an honorable champion but has flaws. For the Literature in Britain and Scotland, Gawain is a respectable and admired hero. He is also the main man when it comes to romantic stories and lyrical poems. His reputation is not tarnished because French Literature refuse to show Sir Gawain in a negative light. As a matter of fact, in Middle English Literature, he is the central character in a great work â€Å"Sir Gawain and the Green Knight. † In â€Å"Sir Gawain and the Green Knight†, he is an excellent knight but has human traits. He also has flaws. He may be witty, virtuous and respectful of women but there are times that he is also subdued to jealousy. In the end, his love for women frees his wife Dame Ragnelle from her curse of ugliness. The depiction of Sir Gawain in glowing lights continued toward the Vulgate and the Post-Vulgate Cycle. The problem is that there were other literatures that stained his reputation, particular the negative characteristics that were attributed to him by Thomas Malory’s â€Å"The Death of Arthur. † Literary scholars compare and contrast the sides of Sir Gawain in every literature he appeared in. Perhaps what makes Sir Gawain genuine is that readers have an idea of his shortcomings but see that he is eager to make up for them (as mentioned in the earlier paragraphs of this essay. ) Therefore, we balance the whole anatomy of Sir Gawain. Just like us, Sir Gawain can be a gentleman and a brute. He can be loyal to his family and friends but turn his back on them the minute his ethics and beliefs are attacked. In the end, it’s all about weighing the pros and the cons of the knight. How to cite A Closer Look on Sir Gawain, Papers

A Closer Look on Sir Gawain Free Essays

For Literature lovers, Sir Gawain is best known as the nephew of King Arthur. He is the son of King Arthur’s sister Morgaus and King Lot. He is a Knight of the Round Table. We will write a custom essay sample on A Closer Look on Sir Gawain or any similar topic only for you Order Now His brothers are Agravain, Gaheris, Gareth and Mordred. He is loyal to his king and to his family. He is a magnificent warrior but has a temper. He is also a ladies’ man. There are some works where his strength depends on the sun. Some stories claim that he is really strong during the afternoon when the sun shines at its best and is weak at night because the sun sets. There are two sides of Sir Gawain when it comes to his duties as a knight and as a family man. He balances both roles well. For example, he is loyal to King Arthur and obeys his commands. However, when Guinevere was slated to be burned at the stake and Sir Gawain was asked by King Arthur to stand post, the Knight nobly said no to the command. His respect for women outweighed his loyalty to his liege. There was also a time when his loyalty to his friend Lancelot was outweighed by his loyalty to his family. This was when his brothers (except for Mordred) were killed during the battle between Lancelot and King Arthur. But when Mordred overturned the kingdom of Camelot and Sir Gawain was breathing his last, he sought forgiveness from Lancelot and asked him to defeat Mordred in his stead. Sir Gawain is popular in a number of literary works all over Europe. He is often seen as the model of chivalry. Most protagonists are compared and contrasted to him. A lot of French romances portray Gawain in different ways. Sometimes he is the hero. There are other times, he is the loyal wingman of the hero. He is also popularly known as the knight who searched for the Grail. Here, he is seen at his best light. His intentions are pure. It is reminiscent to him stopping his brothers Agravain and Mordred in plotting the downfall of Lancelot and Guinevere by revealing their love affair. During the Post-Vulgate Cycle, Gawain was portrayed as a murderer. He was no longer the hero but the villain. This generic evil canceled out his records as the noble knight when literature about him is discussed. Therefore, to the eyes of Literature lovers, Gawain is an honorable champion but has flaws. For the Literature in Britain and Scotland, Gawain is a respectable and admired hero. He is also the main man when it comes to romantic stories and lyrical poems. His reputation is not tarnished because French Literature refuse to show Sir Gawain in a negative light. As a matter of fact, in Middle English Literature, he is the central character in a great work â€Å"Sir Gawain and the Green Knight. † In â€Å"Sir Gawain and the Green Knight†, he is an excellent knight but has human traits. He also has flaws. He may be witty, virtuous and respectful of women but there are times that he is also subdued to jealousy. In the end, his love for women frees his wife Dame Ragnelle from her curse of ugliness. The depiction of Sir Gawain in glowing lights continued toward the Vulgate and the Post-Vulgate Cycle. The problem is that there were other literatures that stained his reputation, particular the negative characteristics that were attributed to him by Thomas Malory’s â€Å"The Death of Arthur. † Literary scholars compare and contrast the sides of Sir Gawain in every literature he appeared in. Perhaps what makes Sir Gawain genuine is that readers have an idea of his shortcomings but see that he is eager to make up for them (as mentioned in the earlier paragraphs of this essay. ) Therefore, we balance the whole anatomy of Sir Gawain. Just like us, Sir Gawain can be a gentleman and a brute. He can be loyal to his family and friends but turn his back on them the minute his ethics and beliefs are attacked. In the end, it’s all about weighing the pros and the cons of the knight. How to cite A Closer Look on Sir Gawain, Papers

Methodological Deficiencies in Empirical - MyAssignmenthelp.com

Question: Discuss about the Methodological Deficiencies in Empirical Research. Answer: Introduction: This paper evaluates the approach of Watts and Zimmerman towards the accounting concepts. The positive concepts are quite wider and scientific theory is required to understand these concepts. This article also reveal about cause and effect relationships. Many challenges which could be faced by corporation have been shown in their practices, concepts of accounting and financial reporting. This research describes various concepts and methodology for effective accounting in an organization (Waymire, 2014). The ontology and epistemology models have also discussed to show the pressure impact over the professionals while preparing the reports of accounting and finance. Further, summary of the given articles have been studied and discussed in this report to offer an idea regarding facts, arguments and figures which has been disclosed by the auditors in this article. For this research, this article, academic books, academic papers, concepts, journals, theories, framework and concepts have been taken as constricted for positive accounting, practices and concepts to analyze it in a proper way. After it, research questions are prepared to perform the study in perfect way (Smith, 2014). These questions would help the users to analyze and evaluate the major issues of positive accounting. This question would also help in obstacles faced by the people while reporting and preparing accounting and financial statement. Further, the significant benefits and limitation of this research have been studied and it has been found that what benefits the company, user and other professionals get through this research as well as the limitations has also been discussed which could manipulate the result and offer some illegal data to the organization or the professionals. More, many accounting concepts, accounting models, cause and effect theory, significant concept, frameworks etc has been discussed in this report. This describe all the if and buts related to possible accounting theory that mitigate the error chances (Slater et al, 2014). At the end, a conclusion and recommendation has been provided for the professionals about the accounting theories and positive accounting policies. This affirmed article paper related with positive accounting recommend numerous knowledge about positive accounting, cause effect relationship, human behavior, its practices, research etc. in concern of accounting. This article paper describe about several factors to create an impact upon accountant and auditors. Such kind of practices over auditing and accounting allows a person to analyze the obstacles which could be restricted the increase of a common decision of an individual (Ahmed, Neel and Wang, 2013). The main endeavor of this research paper and article is to position some accounting practices in quite efficient effective and better way of accounting and auditing to look forward to the research program of auditing and accounting. This article suggests that theoretical and conceptual framework of this article over practices of accounting is activated to motivate an individual (Guan, 2014). It makes an impact over the expressed and implied contracts, accounting policies, organ izational nature, models and theories of accounting and human behavior. From beginning to end of this article, many theories, policies, concepts, human behavior, models and phenomena of accounting is described by the author. it depicts that the professionals have the authorities to accomplish their duties in their own way while they must have concern about the accounting concepts and framework. This article explains the reader about the many theories and framework implemented by many accountants for the concern of better recording and preparation of final financial data (Brown, Preiato and Tarca, 2014). This article depict that if an individual or professional get the chance to do their work on their own way and they permitted to not to take a concern of accounting concepts and other rules and regulation, than the outcome would have many conflicts as every individual would use their own theories and concept to do that task. This article depict that every individual and their mind set is different and thus the issues and arguments over the theories and co ncept would be higher. Constantly, it also explains about different theories over practices of accounting which would help accountant to organize the data and figures in accounting and financing manner. This article also said about the pressurized work. The ontology phenomena have been described in this article. It has been found through this study that if the auditors and other professionals would be pressurized to accomplish their task in a short deadline than they might do their task within the deadline (Bertomeu, Darrough and Xue, 2017). But the chances of ignorance of accounting concept would be more and thus the reported data would not be the correct data. As discussed above, the epistemology and ontology phenomena have been depicted in a deep manner in this article. These models offer about the pressurized work, ignorance of concepts, work within the deadline, chances of errors etc has been described. It has also been found that the auditor of article have conducted a quantitative research to reach on a result about the positive accounting (Dyckman and Zeff, 2014). It has also been found that the qualitative data has been ignored by the author while research and thus the given data could be manipulative. More, at the end this paper depict about any techniques which has been considered while conducting this study and analyzed that scientific theory is among the best theories. This article also suggest that while conducting a research a researcher must concentrate over all the related factors so that the perfect result could be received by the researcher and the users could take a help from it. Research questions: For conducting this reasrch, some questions have been analyzed and according to these questions study has been done. Questions are as follows: What are the reasons behind different outcome of different theories? What are the basic models and theories of accounting? Which factors are quite important for this research? What are the main issues of this research? Theoretical Framework: Theoretical framework of this reasrch depict about every concept and factor of accounting and auditing. Many theories, cause effect relationship, accounting phenomena, accounting behavior and concept etc have been discussed. This research consider about many arguments of professionals, accounting practices, models, scientific techniques etc. Mainly this research has been conducted over all the topic of this article to reach over a conclusion (Engle and Hunton, 2015). More, research has been performed in a better manner to analyze the results. A study over such points and factors depict that entire factors of accounting and auditing offers the failure in the accounting and auditing practices. The ontology concept has been studied to identify the issues, mistakes and conflicts in the concern of accounting and auditing (Samkin and Deegan, 2012). The null hypothesis has been taken for this research and hypothetical tests of this research has been accomplished on this research to analyze the research by invigilator regarding concepts, rules, regulations and practices of accounting. This theory would help the user and reader about the auditing as well as accounting (Deegan, 2017). Drawin theory has also been evaluated to conduct this research. It has been found through this research that the accounting policies are crucial for the individual to take concern about. It has also been analyzed that every company must support their professional to follow the accounting policies and rules so that the outcome of this research could be fine and in a perfect way (Fang et al, 2014). Hence this article and the study over this article depict that the quantitative research has been accomplished and it has been performed in such a manner that only type A error could be occurred. The data has been collected by the author from many books, journals, internet, research papers and journal (Everett, Neu, Rahaman and Maharaj, 2015). Through this report many factors and new facts have been found and it has been analyzed that each human have different nature and their working nature also differ from each other. It has been also analyzed thorough this report that accounting theories would offer a clear view on human behavior that would help them to make decisions. For determining all about the human behavior and its factors null hypothesis is taken for consideration. Significant of positive accounting research This study is considerable for the specialized persons in accounting and auditing to examine every concept of accounting, framework, methodologies and theories. It explains to the reader about accounting concept which is coupled with the auditor and accounting professional. Many concept of Positive accounting are studied for this research. The main importance of this research paper is as follows: In this report, all the concepts of auditing and accounting has been discussed A depth knowledge has been offered to the readers regarding the conceptual framework and theories (Klemstine and Maher, 2014) The behavior of an individual has been discussed in a wide manner Ontology method has been discussed in a perfect manner to understand the auditors situation All the changes has been explained that could be opted by the professional to diminish risk The effect of it would beat all the accounting issues in concern of practices cause and effect relationship has been described well secondary sources has been used to collect the data (Deegan, 2013) Expert of accounting has evaluated the human nature to find the best theory of accounting. The null hypothesis has been taken and hypothetical test is performed to rally round over the professionals for identifying about the mistakes. It would help all the people to understand the accounting practices in positive way. Limitation of Positive accounting research This study over the article has been carried out very efficiently but motionless some limitations are there. The prevalent limitation of this study is that the secondary data has been concerned. Its tough for the people to rely over this data as it is quite old. All the figures has been gathered from old books, journals etc (Slater et al, 2014). Except it, the formation of a paper has not been tracked because of less cost and time. This research has been done to reach over a conclusion and outcome. The accounting models described the perfect accounting policies (Li, 2015). The auditor has accomplished the perfect research to reach over a perfect outcome. This research paper includes many limitations. Conclusion Various theories, concepts and facts have been detailed under this research paper about significance, efficiency, effectiveness and figures. In this, assorted data has been required by the auditors and accountants for the capacity of concepts and practices of accounting in an organization. The main review in this research paper was over the qualitative approach for the assortment of hypothetical data to reach over a outcome of financial transactions. It has also been examined from the auditors that there judgments are required for financial and accounting data of the business. It would be quite helpful for the accountants and auditors to classify entire possible mistakes in the accounting and auditing data has been recorded by the professionals. The main issues have been found in this paper is due to the accounting theories. There are numerous frames, concepts and models which have been utilized in this paper which has accentuated on the decision power of the individual and also on the opinion of an auditor on the true and fair view of the accounting and financial statements. At last, it could be sum up with authors argument that if accountant or auditor would work as per the preferred necessity then there will be few chances of mistakes in an organization. References: Ahmed, A.S., Neel, M. and Wang, D., 2013. Does mandatory adoption of IFRS improve accounting quality? Preliminary evidence.Contemporary Accounting Research,30(4), pp.1344-1372. Bertomeu, J., Darrough, M. and Xue, W., 2017. Optimal conservatism with earnings manipulation.Contemporary Accounting Research,34(1), pp.252-284. Brown, P., Preiato, J. and Tarca, A., 2014. Measuring country differences in enforcement of accounting standards: An audit and enforcement proxy.Journal of Business Finance Accounting,41(1-2), pp.1-52. Deegan, C., 2017. Twenty five years of social and environmental accounting research within Critical Perspectives of Accounting: Hits, misses and ways forward.Critical Perspectives on Accounting,43, pp.65-87. Dyckman, T.R. and Zeff, S.A., 2014. Some methodological deficiencies in empirical research articles in accounting.Accounting Horizons,28(3), pp.695-712. Engle, T.J. and Hunton, J.E., 2015. Retraction: The Effects of Small Monetary Incentives on Response Quality and Rates in the Positive Confirmation of Account Receivable Balances.AUDITING: A Journal of Practice Theory,34(3), pp.201-201. Everett, J., Neu, D., Rahaman, A.S. and Maharaj, G., 2015. Praxis, Doxa and research methods: Reconsidering critical accounting.Critical Perspectives on Accounting,32, pp.37-44. Fang, J., Haw, I.M., Yu, V. and Zhang, X., 2014. Positive externality of analyst coverage upon audit services: Evidence from China.Asia-Pacific Journal of Accounting Economics,21(2), pp.186-206. Guan, K., 2014. Corporate Growth, Audit Quality and Accounting Conservatism: Empirical Evidence from Public Companies in China.Journal of Accounting and Economics,5(005). Klemstine, C.F. and Maher, M.W., 2014.Management Accounting Research (RLE Accounting): A Review and Annotated Bibliography. Routledge. Li, X., 2015. Accounting conservatism and the cost of capital: An international analysis.Journal of Business Finance Accounting,42(5-6), pp.555-582. Slater, R.A., Koren, S., Ramot, Y., Buchs, A. and Rapoport, M.J., 2014. Interpreting the results of the Semmes?Weinstein monofilament test: accounting for false?positive answers in the international consensus on the diabetic foot protocol by a new model.Diabetes/metabolism research and reviews,30(1), pp.77-80. Smith, M., 2014.Research methods in accounting. Sage. Waymire, G.B., 2014. Neuroscience and ultimate causation in accounting research.The Accounting Review,89(6), pp.2011-2019.

Current Accounting Developments In Thoughts â€Myassignmenthelp.Com

Question: Discuss About The Current Accounting Developments In Thoughts? Answer: Introducation In this article, McCabe has provided his views and opinions regarding the challenges faced by small accounting firms in the contemporary accounting business world. According to McCabe, the Economic Recession has caused a number of challenges for the businesses all over the world, among which accounting challenges are the major one. Although many big companies have managed to overcome the accounting issues, several small sized accounting firms are still struggling to deal with these issues (Vasarhely et al., 2015). A recently released report from American Institute of CPAs 2017 shows that most of the small accounting firms include sole proprietors and businesses of 20 plus, whose top priority is to recruit and retain talented staff so as to plan effectively and attract more clients. The author says that one of the most important problems faced by small accounting businesses is identifying and keeping the calibre staff. This is because high quality, skilled, and experienced staff deman d for high salary along with other non-monetary benefits which the small firms find difficult to afford. Moreover, these firms can provide only limited career prospects and opportunities for fresh individuals who have the ability to work for more dynamic and refined entities. Peterson contended that smaller accounting firms need to be more creative and innovative in order to retain top people. However, these cannot meet the expense of higher salaries, incentives and vacation leaves for their employees but they can offer a flexible working schedule for employees and build family-friendly office environment to keep the employees motivated and happy. Another problem which the author observed for small accounting firms is the non-availability or non-actability to the needed technologies and funds for securing and upgrading the privacy requirements of the clients (Adapa et al., 2016). This threat sometimes proves to be critical for the existence of the newly established small firms. Furthermore, these firms are the prey of big firms who target the clients and customers of small firms to expand their own business at the loss of later. Since small accounting practitioners lack in expertise and know-how, they become unable to enhance their service quality and add customer value. The author viewed that if the firms are provided with these resources, they would be able to deliver management accounting services which would be appreciated by the clients and would increase the value. As per the survey carried out in the recent years by Tax Strategy Group, small accounting firms also face the problem of high cost of operations and raising advances and loans along with statutory compliance burden. Although compliance problems are generally faced by all types and size of firms but the small ones find it more difficult to fulfil all the regulatory requirements effectively. A quarterly report released by ISME in 2011, reveals that there was a fall in business confidence and employment opportunities in small accounting firms due to job losses in the first and second quarter of 2011. The establishment of International Financial Reporting System by IASB has committed to make the small accounting firms accounting activities cost effective and efficient by providing relief from using the new guidelines of IFRS specifically framed for SMEs. In this context, International Accounting Standard Board has also set new standards for small accounting firms. These standards are easy to understand and use while fulfilling all the reporting requirements of these businesses. These specifically designed policies are meant to benefit the small firms in the long run by meeting their capabilities and needs. Also, these accounting standards are more easily comparable globally and fewer complexities make the standards more flexible and stable. However, McCabe believe that these new standards have done nothing good but have increased the challenges for small accounting firms. This change has adversely affected the staff abilities and knowledge, which are responsible for preparing the accounts of the firms. It has created a need for advanced skills and education in the personnel so as to effectively apply the changed accounting policies. It not only increases the staff training necessity but also takes more time and resources of the organization, thus contributing in the increased operation cost of the small organizations. According to a study carried out by the International Business Report 2010, small accounting firms were found to have the highest knowledge of IFRS at more than 85%. It was considered that the introduction of new IFRS will be helpful for small accounting firms in terms of improved transparency and availability of funds. In order to survive and sustain, these businesses need to provide training on the application of new accounting practices to their staff. If this step not implemented, the organizations may come into more trouble instead of overcoming them. Some accounting experts stated that new financial reporting policies will enable the small firms in cross border acquisitions and mergers as they do not possess the adequate experience and knowledge to prepare their accounts in line with new accounting standards (Sallem et al., 2017). However, due to the occurrence of various corporate crises for example in World Com and Enron, a number of small accounting firms all over the world, like Brown and Berns LLP, and New Yorks Grassi Co have ceased to offer several services such as audit of public limited corporations. Some of these firms claimed that they are not ready to harm their goodwill just by conducting single unfair audit or an unethical / unlawful piece of work for any such client. It indicated that small accounting firms can confront the threat from government regulations in case they function in an unfair manner. It could cost them their public as well as corporate image in the long term. In addition to this, CPA Australia has observed that although most of the small accounting firms offer additional services along with accounting services such as business planning, financial advice, and strategic planning but this creates issues because many accountants fail to be involved properly in the delivery of such services as they think supply of these can bring more risk to them. It causes unfavourable results for the small practitioners as the clients then prefer to go elsewhere for availing such additional services, thus reducing the existing client base of the firms. In this article, McCabe has also identified some factors which are responsible for discouraging the small accountants from providing additional services. These factors include Accountants comfort ability to deliver certain services and unwillingness to come out of their comfort level. Also, these small accountants never stay eager to learn new things and gain more knowledge which prevents them to provide competitive services and compete with big firms (Graves, Seet, 2017). They feel too much rivalry and risk in dealing with traditional services. Moreover, it has been noted that these small accountants have their own image as a narrow book keeper, which is incompatible with new emerging modern accounting demands. Inadequacy of financial, human, and intellectual resources is also a big issue with small practitioners. In the article, the author has also realized that may small accounting firms think that they are too small to provide advisory services. This is only their self-created l imitation as these firms can staff up to free their time and execute consulting too. In order to ensure that the small accounting firms leaders are capable to develop and extend their practices and utilize the opportunity that are brought with the cloud technology, the firms require to search for talented people. Also, the small practitioners should change their perceptions and outlook they perceive the recruiting and hiring activities. The firms should go for the latest technology adoption and should not be afraid or feel insecure of the cloud. They need to move ahead everywhere and with everything. According to the author, the small accountants require to review their existing processes and design the new and effective ones. It would allow them to become more successful in less time (Kocakulah et al., 2016). The introduction of training programs and up gradation of accounting systems on the regular basis is also vital for small accounting firms in order to effectively deal with the new clients. Apart from this, the article suggests that the small accountants should emphasise on what they can deliver more efficiently in context of taking the time for strategic review and thriving. The firms must properly determine its strengths, limitations, threats, and opportunities and establish goals and objectives accordingly. They can concentrate on some different areas. This speciality sometimes partly covers into other areas such as the tax law (Cherry, 2016). Just as law firms, accounting enterprises have to ensure that their services are satisfying the requirements of different customers. A good option towards overcoming the shifting business environment, which is a key challenge confronted by most of the small accounting firms would be to invest in supplying as many services as possible. Clients choose working with firms where they can get a lot of services all under one roof. Providing standardized services would confirm that accounting firms place themselves in top rankings in t he professional service sector. Expose draft are the basically documents that are presented by the accounting standard management bodies to change in the current standard due to the misusing of the concurrent accounting standard. There are many accounting system management bodies such as FASB , IASB and AASB which seeks to enhance the proposal in order to create the better system as compare to the before or existing (FASB, 2017). Accounting standard board in the Australian accounting management system is an important body that is authorized to deliver the amendments in current accounting standard to mitigate the challenges arises in the present accounting principles. Financial accounting standard board has issues an exposure to build the changes and implement new revised standard in relation to Australian accounting standard management. FASB has released the draft in reference with the Technical Corrections and Improvements to Topic 942 which is concerned to the financial service and intended to eliminate of certain guidance for bad debts reserves of savings and loans which prioritize under the depository and lending service of the business. This technical guidance is facilitated to the removing the issues in financial service for bad debts which comes in action of the Accounting for Net Deferred Tax Charges (Circular 202) and US Comptroller of the Currencys Banking Circular 202 (Earnst and Young LLP, 2017). On the other hand, accounting bodies are not having any misleading presentation to influence the financial service of perspective organizations. Along with this, the main aim of the FASB is to enhance the financial reporting that supports ent ities to take worthy decisions and can also be imperative for the external stakeholder to use the detained information to build significant strategies. Apart from this, accounting standard management body has also released a comment proposal to provide the relevant and adequate suggestion or the proposed correction that the board can treat for its final implementation. Entities are open to share its suggestions in order to the File Reference No. 2017-260 with the technical correction and improvement project improvement in reference to the topic number 942. Comments and suggestions in concerned to the Bad debts reserves and savings are also invited from the recipients to pose their comment if they are satisfied or not. Bragg, 2011, described that the financial services are the important for institutions to support the business in relation to delivering the financial assistance in order to expand and develop the business in perspective market. With this, there are three main financial services are conferred by the institutions as depository, lending and loans which is mostly managed and controlled by the commercial banks, credit unions and savings institutions. The corrections and amendments are linked to the subtopic 942-740 that perceived the guidance over the tax concerns in reference of bad debts reserves and loans. With this, the bad debts reserves is also an major accounting terms that is subjected to the fund which is kept for the concern of account receivables and can tempt to the perspective business (Wahlen, et. al, 2012). It is also conceived that the bad debts challenges is influenced by the low level of customers. On the other hand, large bad debts are also not good for the institution and it also negatively impact over the institutions credit policy. Comments in relation to the following amendments exposure draft are also invited to deliver the consequences over the technical codification (FASB, 2017). The due date to pose the perspective suggestion is October 25, 2017, if the recipient entities are not in favour and it can also share the scope attached to the suggestions. Review over the comments of various industries market players As per the given responsibilities in relation to assessment and evaluate the perspective changes and amendments in accounting standards which is related to the bad debts reserves for depositing and lending over financial services. From the comment referring four firms reviews are also assessed to depict over the suggestions and influence of the codification changes that are made over the financial services. Comments from the four different organizations are involved; the market players are as KPMG LLP, NYS Society, BDO USA LLP and Deloitte. It is known that all are the competitive firms in the market so their comments are better to consider for any type of suggestions in the adaptable manner Review and Assessment of comments from the client The comments from the four major corporations are derived moving towards the significant suggestions over the amendments in codifications. Invitation latter sent to the market players is returned back to the FASB to cater the suggestion over the elimination of certain guidance for bad debt reserves of savings and loans. On the basis of analysis of following comments from the four leading market players in the perspective industry, it can be stated that the all the recipients have accepted the proposed elimination in relation to bad debts reserves for the financial institutions. All participants agreed with the codification which is removed from the paragraph of topic 942 because it was not for highly relevant to the concurrent accounting standards. On the other hand Authors argued in support of the recommendation from the BDO LLP, that the provided comments from the organization would be supportive to the enhancement of guidance relating to the depository and lending service with positive effective over the accounting standards. On the basis of comments from the client, overall four clients are satisfied with the change and elimination made in the bad debts reserves and supporting to the authorized body to make the elimination that are effective to use and upgrade the accounting standards. On the other hand, BDO LLP is not fully satisfied with the codification in topic 942 regarding the deferred tax liability over bad debts reserves. Authors described that the technical correction would influence various institutions such as stock and mutual fund, savings banks and with this the financial corporations would also be impacted which has made a reserve for bad debts. With this, BDO business also commented that it would refer to the board to address the proposed comments so that it can be a valuable modification in the accounting standards. Further, Deloitte is happy with the correction, it stated that the following changes would not impact negatively the underlined firms and might not derive the cost for the administration of proposed eliminations in depository and lending services. With this, this corporation is in favor of the perspective amendments and interested to follow the guidelines over the corrected topic 942. Further, BDO LLP has delivered some of the recommendations that might enhance the exposure of following elimination. As FASB is intended to remove the technical errors in the accounting standards which are arose by 1987. At the same time, it is also reviewed that the subtopic 942-740 is subjected to new guidance but the BDO Corporation suggested that the accounting standard management body should not remove the paragraph as However if circumstances indicates that the associationbecause of the US GAAP does not have codified guidance for this extraordinary item. With this, it has also stated that the impa ct of the income tax would be tempted from the different subjects that come under the subtopic 740-30. In accordance to this, it is also contempt that the paragraph as 942-740-35-3, issues the percentage of deduction which is not available for longer time period. Furthermore, the guidance over the circular 202 which is referred to the deferred tax charges should also remove from the technical codification as it also supported that it is more relevant to the subjectivity of accounting standards. It is also interested that if board want to simplify the technical issues regarding the up gradation of accounting exposure in reference to the US GAAP for circular 202 can also remove as it would also be useful for the users those are conducting and adopted the codification. With this, the KPMG and NYSSCPA are also supporting the changes and elimination in the reserves for bad debts as it is evaluated that the proposed amended standards would not influence the performance of the corporation those have adopted this accounting exposure. Its also interested that the arisen guidelines are also not much value creating for the business so it can be superseded from the derived codification for topic 942 (FASB, 2012). In relation to public interest FASB issued that the following amendments in topic 942 would not affect the interest of general public and it be for the betterment of concurrent accounting standards. References Adapa, S., Rindfleish, J., Sheridan, A. (2016). 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